Deloitte's Roadmap: Carve-Out Transactions

Carve-Out Transactions

This Roadmap summarizes key factors to consider in the preparation of carve-out financial statements.

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US GAAP

Preface On the Radar Contacts Chapter 1 — Key Concepts Related to Carve-Out Financial Statements Chapter 2 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Financial Position Chapter 3 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Comprehensive Income Chapter 4 — Other Accounting and Financial Reporting Items Chapter 5 — SEC Reporting Topics Appendix A — Titles of Standards and Other Literature Appendix B — Abbreviations Appendix C — Roadmap Updates for 2022

This Roadmap discusses key factors for entities to consider as they prepare their carve-out financial statements.

The 2021 edition of this Roadmap also includes On the Radar, a new section that briefly summarizes the accounting and financial reporting topics addressed in the publication. On the Radar is also available as a stand-alone publication.